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Segment Reporting (Tables) | 6 Months Ended
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Jun. 30, 2019
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment [Table Text Block] |
Three Months Ended June 30, (In millions) | Seed | Crop Protection | Total
2019 |  |  |  |  |  |
Net sales | $ | 3,699 |  | $ | 1,857 |  | $ | 5,556 |
Segment operating EBITDA | $ | 1,036 |  | $ | 450 |  | $ | 1,486 |
Segment assets 1,2 | $ | 26,623 |  | $ | 13,205 |  | $ | 39,828 |
2018 |  |  |  |  |  |
Net sales | $ | 3,864 |  | $ | 1,867 |  | $ | 5,731 |
Pro forma segment operating EBITDA | $ | 1,158 |  | $ | 423 |  | $ | 1,581 |
Segment assets 1 | $ | 34,703 |  | $ | 9,738 |  | $ | 44,441 |
1. | Segment assets at December 31, 2018 were $29,286 million and $9,346 million for Seed and Crop Protection, respectively. The reduction in segment assets between June 30, 2018 and December 31, 2018 was driven by the goodwill impairment recorded in the third quarter of 2018.
2. On June 1, 2019, as a result of changes in reportable segments, $3,382 million of goodwill was reallocated from the Seed reportable segment to the Crop Protection reportable segment. This change was not reflected in segment assets prior to June 1, 2019.
Six Months Ended June 30, (In millions) | Seed | Crop Protection | Total
2019 |  |  |  |  |  |
Net sales | $ | 5,666 |  | $ | 3,286 |  | $ | 8,952 |
Pro forma segment operating EBITDA | $ | 1,361 |  | $ | 670 |  | $ | 2,031 |
2018 |  |  |  |  |  |
Net sales | $ | 6,165 |  | $ | 3,360 |  | $ | 9,525 |
Pro forma segment operating EBITDA | $ | 1,598 |  | $ | 746 |  | $ | 2,344 |
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block] |
Income (loss) from continuing operations after income taxes to segment operating EBITDA (In millions) | Three Months Ended June 30, | Six Months Ended June 30,
2019 | 2018 1 | 2019 1 | 2018 1
Income (loss) from continuing operations after income taxes | $ | 483 |  | $ | 375 |  | $ | 299 |  | $ | (63 | )
Provision for (benefit from) income taxes on continuing operations | 270 |  | (67 | ) | 203 |  | (179 | )
Income (loss) from continuing operations before income taxes | 753 |  | 308 |  | 502 |  | (242 | )
Depreciation and amortization | 227 |  | 237 |  | 485 |  | 452 |
Interest income | (17 | ) | (24 | ) | (33 | ) | (51 | )
Interest expense | 34 |  | 88 |  | 93 |  | 169 |
Exchange losses - net 2 | 32 |  | 1 |  | 59 |  | 66 |
Non-operating benefits - net | (32 | ) | (55 | ) | (74 | ) | (106 | )
Significant items | 455 |  | 203 |  | 640 |  | 507 |
Pro forma adjustments 3 | — |  | 786 |  | 298 |  | 1,478 |
Corporate expenses | 34 |  | 37 |  | 61 |  | 71 |
Segment operating EBITDA | $ | 1,486 |  | $ | 1,581 |  | $ | 2,031 |  | $ | 2,344 |
1. | Periods prior to March 31, 2019 are on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.
2. Excludes a $(50) million foreign exchange loss for the six months ended June 30, 2018 related to adjustments to foreign currency exchange contracts as a result of U.S. tax reform, as it is included within significant items. See Note 9 - Supplementary Information for additional information.
Reconciliation of Assets from Segment to Consolidated [Table Text Block] |
Segment assets to total assets (in millions) | June 30, 2019 | December 31, 2018 | June 30, 2018
Total segment assets | $ | 39,828 |  | $ | 38,632 |  | $ | 44,441 |
Corporate assets | 4,170 |  | 4,417 |  | 5,094 |
Assets related to discontinued operations 1 | — |  | 65,634 |  | 66,594 |
Total assets | $ | 43,998 |  | $ | 108,683 |  | $ | 116,129 |
1. See Note 5 - Divestitures and Other Transactions for additional information on discontinued operations.
Schedule of Additional Segment Details [Table Text Block] |
(In millions) | Three Months Ended June 30, | Six Months Ended June 30,
2019 | 2018 | 2019 | 2018
As Reported | Pro Forma | Pro Forma | Pro Forma
Seed 1,2,3 | $ | (101 | ) | $ | (37 | ) | $ | (152 | ) | $ | (83 | )
Crop Protection 4,5 | (2 | ) | 24 |  | (25 | ) | 12 |
Corporate 6,7,8,9 | (352 | ) | (190 | ) | (463 | ) | (436 | )
Total | $ | (455 | ) | $ | (203 | ) | $ | (640 | ) | $ | (507 | )
1. | Includes restructuring and asset related charges of $(49) million and $(76) million for the three and six months ended June 30, 2019, respectively, and $(37) million and $(83) million for the three and six months ended June 30, 2018, respectively. The charges for 2019 relate to the Synergy Program and the DowDuPont Agriculture Division Restructuring Program. The charges for 2018 related to the Synergy Program.
2. | Includes a $(24) million loss recorded in other income - net for the six months ended June 30, 2019 related to Historical Dow’s sale of a joint venture related to synergy actions.
3. | Includes a charge of $(52) million included in cost of goods sold for the three and six months ended June 30, 2019 related to the amortization on the inventory that was stepped up to fair value in connection with the Merger.
4. | Includes restructuring and asset related charges of $(2) million and $(25) million for the three and six months ended June 30, 2019, respectively, and $(12) million for the six months ended June 30, 2018. The charges for 2019 relate to the Synergy Program and the DowDuPont Agriculture Division Restructuring Program. The charges for 2018 related to the Synergy Program.
5. | Includes a $24 million gain recorded in other income - net for the three and six months ended June 30, 2018, related to an asset sale.
6. | Includes restructuring and asset related charges of $(9) million and $(20) million for the three and six months ended June 30, 2019, respectively, and $(64) million and $(136) million for the three and six months ended June 30, 2018, respectively. The charges for 2019 and 2018 related to the Synergy Program.
7. | Includes integration and separation costs of $(330) million and $(430) million for the three and six months ended June 30, 2019. Includes integration costs of $(126) million and $(250) million for the three and six months ended June 30, 2018, respectively.
8. | Includes a $(13) million loss included in loss on early extinguishment of debt for the three and six months ended June 30, 2019 related to the difference between the redemption price and the par value of the Make Whole Notes and Term Loan Facility, partially offset by the write-off of unamortized step-up related to the fair value step-up of EID’s debt.
9. Includes $(50) million foreign exchange loss for the six months ended June 30, 2018 related to adjustments to foreign currency exchange contracts as a result of U.S. tax reform.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599 + Details
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